The Goods and Services Tax Network (GSTN) has recently issued an important advisory regarding the waiver scheme under Section 128A. To help taxpayers benefit from the scheme, this guide simplifies the advisory and provides actionable steps.
Key Updates and Guidelines
1.Official Notification
The advisory was released on December 29, 2024. Taxpayers can find the complete details in the official document:
GSTN Advisory on Waiver Scheme.
2.Forms Available on GST Portal
Taxpayers can now access Forms GST SPL 01 and GST SPL 02 directly on the GST portal. These forms must be used to apply under the waiver scheme.
3.Eligibility Criteria for Application
To successfully file an application, taxpayers need to withdraw any appeal applications linked to the demand order, notice, or statement for which they are seeking a waiver.
- For appeals submitted through Form APL 01 to the First Appellate Authority, the withdrawal option is already active on the GST portal.
- Appeals filed before March 21, 2023, however, do not have this withdrawal option online.
- In such cases, taxpayers must submit their withdrawal requests to the Appellate Authority. These requests will then be forwarded to GSTN via the State Nodal Officer for backend processing.
- Reporting Issues
Taxpayers encountering any challenges can seek support by raising a ticket under the category “Issues related to Waiver Scheme” on the GST Self-Service portal:
GST Self-Service Portal.
Next Steps for Taxpayers
To ensure smooth compliance with the waiver scheme, taxpayers should:
1.Review the Advisory: Understand the conditions and ensure you meet the eligibility requirements.
2.File Forms Promptly: Access and submit Forms GST SPL 01 and GST SPL 02 without delays.
3.Handle Pending Appeals: For appeals filed before March 21, 2023, contact the respective Appellate Authority to initiate the withdrawal process.
4.Seek Assistance: Use the Self-Service portal to resolve technical or procedural concerns.
Conclusion
The waiver scheme under Section 128A provides significant relief to eligible taxpayers. By adhering to the guidelines and leveraging the available resources, taxpayers can complete the application process efficiently.
For further details, refer to the GST Advisory.
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This article is only a knowledge-sharing initiative and is based on the Relevant Provisions as applicable and as per the information existing at the time of the preparation. In no event, RMPS & Co. or the Author or any other persons be liable for any direct and indirect result from this Article or any inadvertent omission of the provisions, update, etc if any.
Published on: January 16, 2025